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State
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TEACHERS’ PLANS
Do state governments provide any financial support for plans sponsored by local governments?
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PUBLIC SAFETY OFFICERS
Do state governments provide any financial support for plans sponsored by local governments?
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GENERAL PUBLIC EMPLOYEES
Do state governments provide any financial support for plans sponsored by local governments?
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Alabama
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No
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No
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No
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Alaska
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No local government plans
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No
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Statewide system
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Arizona
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No local government plans
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Arizona subsidizes, within the Public Safety Personnel Retirement System, the Dept. of Public Safety member rates due to a pay raise offset agreement in FY 03.
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Within the Elected Officials Retirement Plan, state and county organizations are subsidized through court fees.
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Arkansas
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No local government plans
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Statewide system
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Yes, in an inadvertent way (i.e. not by specific appropriation). The normal cost for state employees is about 10%, while that of city and county employees is 14.5% and 13.6% respectively. However, all employers pay 12.54%; therefore the inadvertent subsidy.
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California
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No local teachers' plans.
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No
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No
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Colorado
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No
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Only for one closed plan, the Fire and Police Protection Association
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No
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Connecticut
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Statewide system, state pays employer contribution
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No
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No
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Delaware
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No local teachers’ plans
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Yes: for County and Municipal Police and Firefighters’ COLA fund
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No.
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Florida
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No
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Local police and fire districts may vote to assess a premium on casualty and property insurance policies sold within the district for the benefit of locally-administered retirement plans. The assessment is added to the state premium tax. Companies receive a credit against their tax liability for the amount of the assessment levied, so in effect the assessment is a state subsidy. The local retirement plan may use the revenue only for enhancements to retirement benefits measured against the level of benefits existing in 1997.
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Georgia
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No
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No
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No
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Hawaii
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No local government plans
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Idaho
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No
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No
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No
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Illinois
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No
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No
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No
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Indiana
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State funds teacher benefits for the pre-1996 fund; for the fund established in 1996, school districts fund the employer share. Both are statewide funds.
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The state guarantees that at least 50% of local government obligations for a now-closed plan is funded through state government revenues, primarily cigarette and liquor taxes and lottery income. The plan now in effect (the 1977 Plan) does not receive a state government subsidy.
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No.
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Iowa
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There is one local government plan for teachers, that of the City of Des Moines, which receives no state support.
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No local government plans.
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No
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Kansas
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No local government plans
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No
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No
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Kentucky
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No active local government plans
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No active local government plans except one in Lexington
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No active local government plans
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Louisiana
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No
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No
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No
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Maine
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No local government plans
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Maryland
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No
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No
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No
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Massachusetts
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No
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No
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No
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Michigan
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No local government plans
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No
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No
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Minnesota
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The State of Minnesota provides direct aid to the St. Paul Teachers Retirement Fund Association (StPTRFA). The StPTRFA aid amount (FY 2006) was $4,803,000, or about 12.56 percent of the total noninvestment funding received by StPTRFA that year.
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The state provides direct aid to the Minneapolis Firefighters Relief Association, the Bloomington Fire Department Relief Association, the Virginia Fire Department Relief Association, and approximately 700 local volunteer firefighter relief associations. In calendar year 2005, the aid amounted to between 27% and 38% of the non-investment revenue received by the three named systems, and 77% of the non-investment revenue received by the volunteer relief associations.
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The state provides direct aid to the Minneapolis Employees Retirement Fund (MERF). The MERF aid is $9,000,000 (Fiscal Year 2006), or 48.34 percent of the total non-investment funding received by MERF that year.
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Mississippi
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No
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No
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No
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Missouri
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No
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No
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No
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Montana
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No local government plans
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Nebraska
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Annual state contribution to Omaha school employees' plan--0.7% of payroll plus $873,000 for FY 2004.
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No
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No
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Nevada
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No local government plans
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New Hampshire
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No local retirement plans
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New Jersey
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No local government plans
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No
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No
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New Mexico
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No local government plans
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New York
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State categorical reimbursements for the New York City board of education include funding for pensions for teachers hired with the money.
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No
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No
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North Carolina
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No local government plans
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A portion of court costs is directed to local retirement systems for local law enforcement officers. The state premium tax on homeowners policies for fire and lightning damage is allocated to the fire district where the house of the insured is located and can be used for supplemental retirement benefits or certain other programs to benefit firefighters at the discretion of the local fire district.
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No
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North Dakota
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No
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A portion of the state fire insurance premium tax is returned to local fire protection retirement associations.
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No
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Ohio
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No
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No
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No
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Oklahoma
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Statewide system, employer contributions paid by district; some state tax revenues to pension fund
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No
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No
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Oregon
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No local government plans
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Pennsylvania
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No local government retirement plans
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The Commonwealth imposes a tax on the premiums of casualty and fire insurance policies sold by out-of-state insurance companies. The Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984) establishes the General Municipal Pension
System State Aid Program (GMPSSA) financed from the proceeds of this tax. The act provides for the allocation of this money to municipalities (excluding counties and authorities) based upon the number of full-time employees participating in municipal retirement systems.
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Yes. The Commonwealth imposes a tax on the premiums of casualty and fire insurance policies sold in PA by out-of-state insurance companies. The Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984) establishes the General Municipal Pension System State Aid Program (GMPSSA) financed from the proceeds of this tax. The act provides for the allocation of this money to municipalities (excluding counties and authorities) based upon the number of full-time employees participating in municipal retirement systems.
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Rhode Island
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No local government retirement plans
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No
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No
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South Carolina
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No local government retirement plans
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South Dakota
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No
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No
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No
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Tennessee
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Some local government education support staff are covered by local government plans There is no specific state subsidy for local governments' payment of the employer portion of teachers retirement contributions.
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Some state funding for local government is intended to support personnel benefits. It may or may not be used for pension contributions.
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Some state funding for local government is intended to support personnel benefits. It may or may not be used for pension contributions.
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Texas
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No
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No
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No
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Utah
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No local government retirement plans
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Vermont
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No local government retirement plans
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Virginia
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No
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No
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No
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Washington
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No local government retirement plans
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No local government plans for public safely personnel.
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Three city plans. No state subsidy.
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West Virginia
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Yes, partly through school aid formula and partly through lump sum payments to the retirement fund
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Through allocation of state insurance premium tax collections, and, a share of table gaming revenues
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No
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Wisconsin
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No
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No
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No
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Wyoming
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No local government retirement plans
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No local plans
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No local plans
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Washington, D.C.
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N/A
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Puerto Rico
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N/A
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